Taxpayers generally fared well in their dealings with the IRS during the 2025 tax year, National Taxpayer Advocate Erin Collins wrote in her 2025 Annual Report to Congress, which was released on Wednesday. While some will not take effect until 2026, key provisions were made retroactive to the beginning of 2025 and must be reported on 2025 tax returns filed during the current filing season. “Major law changes of this scope historically increase return errors, false positive rates in processing filters, taxpayer correspondence, and taxpayer contacts. When the IRS processes paper-filed original tax returns, amended tax returns, and taxpayer correspondence through paper processing methods, taxpayers must wait longer to receive their refunds or correspondence responses. Purple Book legislative recommendationsThe National Taxpayer Advocate’s 2026 Purple Book proposes 71 legislative recommendations intended to strengthen taxpayer rights and improve tax administration.